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TMI Blog2015 (12) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) has set aside the penalty under section 11AC, there would not be any interest liability in this case, as the alleged short payment is in respect of the clearances made prior to 11.05.2001. Moreover, since the elements for invoking longer limitation period under proviso to Section 11A (1) are not there, in any case, the interest demand made after expiry of one year from the relevant date is time barred, in view of the Hon’ble Delhi High Court in the case of Hindustan Insecticides Ltd. (2013 (8) TMI 225 - DELHI HIGH COURT). The impugned order is, therefore, not sustainable. - Decided in favour of assessee. - Excise Appeal No.E/1578/2006-EX[DB] - FINAL ORDER NO. 50323/2015 - Dated:- 1-1-2015 - Mr. Rakesh Kumar, Member (Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 set aside the penalty but confirmed the interest demand under Section 11AB. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri Bipin Garg, Advocate, the ld. Counsel for the appellant, pleaded that since the clearances had been made during November-December, 1997 period in respect of which differential duty had been paid on 29.10.2001, and since in this case the alleged short payment was not due to any fraud, wilful misstatement, suppression of fact etc. on the part of the assessee, the interest liability under section 11AB would not arise, as during the period prior to 11.5.2001, the interest liability under Section 11 AB arose only in those cases where the short levy / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e violation of the provisions of the Central Excise Act, 1944 or of the Rules made there under with intent to evade payment of duty. During the period prior to 11.05.2001, the levy of interest under section 11AB was linked with the short levy, non-payment or erroneous refund being on account of fraud, wilful misstatement suppression of facts etc. Since these elements are not present in this case and since for this reason only, the Commissioner (Appeals) has set aside the penalty under section 11AC, there would not be any interest liability in this case, as the alleged short payment is in respect of the clearances made prior to 11.05.2001. Moreover, since the elements for invoking longer limitation period under proviso to Section 11A (1) are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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